Section - 26 - Appeal to the Appellate Tribunal from orders of enhancement by Chief Commissioners or Commissioners
Appeal to the Appellate Tribunal from orders of enhancement by72[Chief Commissioners or Commissioners].26. (1) Any assessee objecting to 73[an order passed by the 74[Chief Commissioner or Commissioner] under section 18 75[or section 18A] or sub-section (2) of section 25] 76[or an order passed by the Director General or Director under section 18A] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.77(2) An Appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of 78[two hundred] rupees.(3) The provisions of 79[sub-sections (3), (5), (9) and (10)] of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.
72. Substituted for "Commissioners" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
73. Substituted for "an order of enhancement made by the Commissioner under section 25" by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965.
74. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
75. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.
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